Navigating Preparedness for Corporate Sustainability due Diligence Directive Compliance in Czech Manufacturing Businesses

Ondřej Svoboda, Natálie Bruder Badie, Mohit Srivastava () and Ladislav Tyll
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Ondřej Svoboda: VSE - Prague University of Economics and Business
Natálie Bruder Badie: VSE - Prague University of Economics and Business
Mohit Srivastava: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Ladislav Tyll: VSE - Prague University of Economics and Business

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Abstract: This study assesses the readiness of Czech manufacturing companies for the corporate sustainability due diligence directive (CS3D), revealing a disparity in preparedness between large firms and smaller manufacturers (SMEs) within the Czech sample, with smaller firms facing stronger barriers due to less formalized internal processes and geographic disadvantages. Based on qualitative interviews, the study recommends that the public sector establish CS3D resource centers to provide localized guidance and enhanced information dissemination. It also advises companies to integrate sustainability and human rights due diligence into their core operations. This involves leadership endorsement, comprehensive employee education, and promotion of a sustainability culture through transparent communication and active engagement. These initiatives ensure compliance with the Directive, enhancing companies' competitive advantage and reputation and positioning them as leaders in sustainable and ethical practices.

Keywords: Strategy; Regulatory; Manufacturing; Due diligence; Czech Republic; CS3D; Barriers (search for similar items in EconPapers)
Date: 2026-03-19
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Published in Corporate Social Responsibility and Environmental Management, 2026, ⟨10.1002/csr.70568⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05576239

DOI: 10.1002/csr.70568

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